https://www.taxtmi.com/highlights?id=59038 Addition u/s 43B - Method of accounting - unpaid statutory dues of service tax, Excise and PF by changing the method of accounting - The assessee followed the exclusive method of accounting and whatever liability or expense debited in the profit and loss account had been paid through CENVAT credit and profit and loss account so no addition under section 43B on account of unpaid service tax is warranted. - AT en-us Wed, 04 Aug 2021 13:25:31 +0530 Wed, 04 Aug 2021 13:25:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=59038 Addition u/s 43B - Method of accounting - unpaid statutory dues of service tax, Excise and PF by changing the method of accounting - The assessee followed the exclusive method of accounting and whatever liability or expense debited in the profit and loss account had been paid through CENVAT credit and profit and loss account so no addition under section 43B on account of unpaid service tax is warranted. - AT Highlights Income Tax Wed, 04 Aug 2021 13:25:31 +0530 https://www.taxtmi.com/highlights?id=59038